The tariff classification of women's jacket-like garments from Hong Kong

NY L80036 October 26, 2004 CLA-2-62:RR:NC:N3:360 L80036 CATEGORY: Classification TARIFF NO.: 6211.43.0078 Maria E. Julia Import Analyst Newport News, Inc. 711 Third Avenue New York, NY 10017 RE: The tariff classification of women's jacket-like garments from Hong Kong Dear Ms. Julia: In your letter dated September 21, 2004, you requested a tariff classification ruling. The submitted sample will be returned to you as requested. Style S05-14-055 is a women’s long jacket constructed from 100 percent acrylic woven fabric. The lined garment extends below mid-thigh and features long sleeves, a notched lapel, a full front opening secured by three buttons, a rear vent and pocket below the waist. There is a sheer ruffle trim in a complementary color around the lapel and sleeve endings. The jacket will be shipped, marketed and sold with a self-fabric flower pin identical to the sheer trim attached to the garment. The jacket and flower pin are sold together at retail as a unit. They are adapted to each other, are mutually complementary and together form a whole that would not normally be offered for sale in separate parts. As such, they meet the definition of a composite good found in the Explanatory Notes to the General Rules of Interpretation, 3(b). The garment imparts the essential character to style S05-14-055. The applicable subheading for style S05-14-055 will be 6211.43.0078, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, women’s or girls’ of man-made fibers, jackets and jacket-like garments excluded from heading 6202. The rate of duty will be 16 percent ad valorem. Style S05-14-055 falls within textile category designation 635. Based upon international textile trade agreements products of Hong Kong are currently subject to quota restraints and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Patricia Schiazzano at 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division